
Contents
-
-
-
-
-
-
-
3.1 Introduction 3.1 Introduction
-
3.2 A Description of the Tax Credits 3.2 A Description of the Tax Credits
-
3.3 The Distribution of the Tax Credits 3.3 The Distribution of the Tax Credits
-
3.3.1 Factors that Influence the Distribution of Benefits 3.3.1 Factors that Influence the Distribution of Benefits
-
3.3.2 Credit Beneficiaries by Income: The Internal Revenue Service Data 3.3.2 Credit Beneficiaries by Income: The Internal Revenue Service Data
-
3.3.3 The Distribution of Credits Across States 3.3.3 The Distribution of Credits Across States
-
3.3.4 Are Eligible Families Taking the Credit? The NHES and NPSAS Data 3.3.4 Are Eligible Families Taking the Credit? The NHES and NPSAS Data
-
3.3.5 Summary of the Distribution of Benefits 3.3.5 Summary of the Distribution of Benefits
-
-
3.4 Effects of Tax Credits on Student Behavior 3.4 Effects of Tax Credits on Student Behavior
-
3.4.1 How Do Students Respond to Financial Aid Programs? 3.4.1 How Do Students Respond to Financial Aid Programs?
-
3.4.2 How Might the Tax Credits Affect College Enrollment Behavior? 3.4.2 How Might the Tax Credits Affect College Enrollment Behavior?
-
3.4.3 Predictions from the Price Sensitivity Literature 3.4.3 Predictions from the Price Sensitivity Literature
-
3.4.4 Empirical Strategy 3.4.4 Empirical Strategy
-
3.4.5 Analysis of the Enrollment Effects 3.4.5 Analysis of the Enrollment Effects
-
3.4.6 Conclusions on the Enrollment Effect 3.4.6 Conclusions on the Enrollment Effect
-
-
3.5 The Impact of the Tax Credits on College Pricing 3.5 The Impact of the Tax Credits on College Pricing
-
3.5.1 How Might the Tax Credits Affect Postsecondary Institutions? 3.5.1 How Might the Tax Credits Affect Postsecondary Institutions?
-
3.5.2 Empirical Strategy 3.5.2 Empirical Strategy
-
3.5.3 The Effect on State Support for Higher Education 3.5.3 The Effect on State Support for Higher Education
-
3.5.4 The Effect on College Pricing 3.5.4 The Effect on College Pricing
-
-
3.6 Conclusions 3.6 Conclusions
-
References References
-
Comment Comment
-
Incidence of the Federal Higher Education Tax Credits Incidence of the Federal Higher Education Tax Credits
-
Effects on Students Effects on Students
-
Effects on Institutions Effects on Institutions
-
Concluding Comments Concluding Comments
-
-
References References
-
-
-
-
-
-
-
-
-
3 The Impact of Federal Tax Credits for Higher Education Expenses
Get access-
Published:October 2004
Cite
Abstract
This chapter examines the distribution and impact of the Hope Learning Credit (HLC) and Lifetime Learning Tax Credit (LLTC) on taxpayers, students, and institutions. By reviewing the literature and analyzing several data sets on tax returns, individual behavior, and institutional activities, the chapter examines three major questions. First, how have the tax credits been distributed by income? Although no program is likely to reach all eligible students, the higher education tax credits provide a new opportunity to test how effective it is to deliver college aid through the tax system. Second, how have the credits affected the college decisions of individuals? Have they prompted individuals to attend college who would not have otherwise? Have the credits encouraged students to choose more expensive colleges? The chapter also looks at how postsecondary institutions responded to the tax credits.
Sign in
Personal account
- Sign in with email/username & password
- Get email alerts
- Save searches
- Purchase content
- Activate your purchase/trial code
- Add your ORCID iD
Purchase
Our books are available by subscription or purchase to libraries and institutions.
Purchasing informationMonth: | Total Views: |
---|---|
November 2022 | 1 |
July 2023 | 1 |
August 2024 | 1 |
Get help with access
Institutional access
Access to content on Oxford Academic is often provided through institutional subscriptions and purchases. If you are a member of an institution with an active account, you may be able to access content in one of the following ways:
IP based access
Typically, access is provided across an institutional network to a range of IP addresses. This authentication occurs automatically, and it is not possible to sign out of an IP authenticated account.
Sign in through your institution
Choose this option to get remote access when outside your institution. Shibboleth/Open Athens technology is used to provide single sign-on between your institution’s website and Oxford Academic.
If your institution is not listed or you cannot sign in to your institution’s website, please contact your librarian or administrator.
Sign in with a library card
Enter your library card number to sign in. If you cannot sign in, please contact your librarian.
Society Members
Society member access to a journal is achieved in one of the following ways:
Sign in through society site
Many societies offer single sign-on between the society website and Oxford Academic. If you see ‘Sign in through society site’ in the sign in pane within a journal:
If you do not have a society account or have forgotten your username or password, please contact your society.
Sign in using a personal account
Some societies use Oxford Academic personal accounts to provide access to their members. See below.
Personal account
A personal account can be used to get email alerts, save searches, purchase content, and activate subscriptions.
Some societies use Oxford Academic personal accounts to provide access to their members.
Viewing your signed in accounts
Click the account icon in the top right to:
Signed in but can't access content
Oxford Academic is home to a wide variety of products. The institutional subscription may not cover the content that you are trying to access. If you believe you should have access to that content, please contact your librarian.
Institutional account management
For librarians and administrators, your personal account also provides access to institutional account management. Here you will find options to view and activate subscriptions, manage institutional settings and access options, access usage statistics, and more.